Value Relevance of Embedded Value and IFRS 4 Insurance Contracts

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Rebecca Chung-Fern Wu; Audrey Wen-Hsin Hsu;
(2011)
  • Journal: The Geneva Papers on Risk and Insurance Issues and Practice,volume 36,issue 2 April,pages283-303
In light of the recent exodus of foreign insurers from Taiwan and the local insurers’ outcries against the International Financial Reporting Standard (IFRS) 4 Insurance Contracts, we examine the value relevance of financial statements for life insurance firms, with part... View more
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